License and copyright

Quipukamayoc is published by the Instituto de Ciencias Financieras y Contables of the Facultad de Ciencias Contables of the Universidad Nacional Mayor de San Marcos (UNMSM), financed by Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables and is distributed under a Creative Commons Attribution 4.0 International License, which allows third parties to use what is published, as long as reference is made to the authors of the manuscript and its publication in the journal.

Based on a work at https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/index

In 2014, all UNMSM research journals were published by Internet in Open Access in the Portal de Revistas de Investigacion with a Creative Commons license (CC BY-NC-SA). As of January 2021, the magazines adopted the Creative Commons CC By license.

The Creative Commons Attribution 4.0 International License allows authors to retain the following rights:

a. Trademark and patent and on any process or procedure described in the article.

b. To share, copy, distribute, execute and publicly communicate the article published in the Quipukamayoc magazine (for example, placing it in an institutional repository or publishing it in a book), with an acknowledgment of its initial publication in the Quipukamayoc magazine.

c. To make a subsequent publication of their work, to use the article or any part of it (for example: a compilation of their work, notes for conferences, thesis, or for a book), as long as it provides the source of publication (authors of the work, magazine, volume, number and date).

Intellectual property and copyright policy

The submission and evaluation of the article received implies that the authors declare that they are the original and exclusive holders of the economic and moral rights of the manuscript and when texts or works of others are used in the drafting of the article, either totally or partially, they must declare that they have the respective authorizations or licenses of use of the holders.

The authors of the articles are responsible that their work does not infringe the copyright of other manuscripts and, therefore, expressly exempt from any further liability to the Editorial Team of the journal and the Universidad Nacional Mayor de San Marcos, for any ethical or legal infringement, eventually incurred or committed in relation to the manuscript. Dissemination and reproduction of titles, abstracts and total content for academic, scientific, cultural purposes is allowed, as long as the respective source is cited.

This being so, the authors explicitly state in the publication request: 

"To agree with the editorial policy of the journal Quipukamayoc, that the study is original and unpublished; and that the same is not in the process of evaluation in another journal or editorial bodies."